Shri Umesh Garg, Meerut V. ITO, Meerut

ITA 2832/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5461 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 142(1); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE S H. R.K. PANDA , ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER ITA NO. 2832 /DEL/20 1 6 ASSESSMENT YEAR: 20 11 - 12 UMESH GARG C/O M/S. MALIK & CO. (ADVOCATES) 305/7, THAPAR NAGAR, MEERUT PAN: AFGPG0404B VS ITO WARD 2 (4), AYAKAR BHAWAN, BHANSALI GROUND MEERUT (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. RACHNA SINGH, CIT DR DATE OF HEARING: 01 /0 5 /2018 DATE OF PRONOUNCEMENT: 02 / 0 5 /2018 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17.03.2016 PASSED U/S 263 OF THE IT ACT BY CIT, MEERUT RELATING TO A.Y. 2011 - 12. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : - 1 . IN THE COURSE OF ASSESSMENT PROCEEDINGS, THE LD. ASSESSING OFFICER ISSUED NOTICES U/S 143(2) & 142(1) OF I.T. ACT. A ND ALSO CALLED FOR NECESSARY INFORMATION VIDE ORDER SHEET ITA NO. 2832 /DE L/20 1 16 2 ENTRIES. COMPLIANCE OF THE STATUTORY NOTICES WAS MADE AND WRITTEN SUBMISSIONS ALONGWITH REQUIRED INFORMATION/DETAILS/EVIDENCES WERE FURNISHED. THE ASSESSMENT FRAMED THUS WAS AFTER PROPER ENQUIRY AND SCRUTINY. 2 . THE ASSESSMENT ORDER DATED 04.06.2013 U/S 143(3) OF I.T. ACT WAS NEITHER ERRONEOUS NOR PREJUDICIAL TO THE INTEREST OF REVENU E. THUS ON FACTS AND IN LAW, THERE WAS NO LEGAL WARRANT TO INITIATE PROCEEDINGS WITH THE ISSUE OF NOTICE U/S 263 OF I.T. ACT. 3 . THE LD. COMMISSIONER OF INCOME TAX ON FACTS AND IN LAW ON THE GROUNDS TAKEN AND BASIS ADOPTED WENT WRONG TO HOLD THAT THE ASSESSM ENT ORDER PASSED BY THE LD. ASSESSING OFFICER HAD BEEN FOUND TO BE ERRONEOUS AND PREJUDICIAL TO THE INTEREST OF REVENUE. THE ERRONEOUS FINDING RECORDED DESERVES TO BE QUASHED. 4 . THAT THE INITIATION OF PROCEEDINGS U/S 263 AND THE CONSEQUENT ORDER U/S 263 OF I.T. ACT DESERVE TO BE QUASHED AND ANNULLED BEING ILLEGAL, VOID AND WITHOUT JURISDICTION. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. IT WAS SEEN THAT T HIS CASE WAS FIXED ON A NUMBER OF OCCASIONS AND WAS LAST FIXE D FOR HEARING ON 01.02.2018 . S INCE THE LD. C OUNSEL FOR THE ASSESSEE FILED THE PAPER BOOK THE CASE WAS ADJOURNED TO 01.05.2018 . A N APPLICATION FOR ADJOURNMENT WAS FILED STATING THAT POLICE WARRANT ISSUED FOR RECOVERY AGAINST THE ASSESSEE AND THE ASSESSEE IS NOT TRACEABLE . T HEREFORE, NECESSARY INFORMATION FOR DISCUSSION AND FINALIS ATION OF APPEAL COULD NOT BE MADE . I T WAS ACCORDINGLY REQUESTED FOR ADJOURNMENT. ALTHOUGH THIS APPLICATION WAS FILED, HOWEVER THERE WAS NO ONE PRESENT AT THE TIME OF HEARING . I T IS NO T UNDERSTOOD AS TO WHAT TYPE OF INSTRUCTION AND INFORMATION THE LD. COUNSEL FOR THE ASSESSE E WANTS TO OBTAIN FROM THE ASSESSEE WHEN THE APPEAL WAS FILED W AY BACK IN JUNE, 2016 AND A NUMBER OF ADJOURNMENTS HAVE BEEN FILED FROM TIME TO TIME. WE , THEREFORE, TR EAT THIS ADJOURNMENT APPLICATION AS A FRIVOLOUS ONE JUST TO BUY TIME AND NOT TO ARGUE THE MATTER . W E , THEREFORE , F OLLOWING THE DECISION OF THE TRIBUNAL IN ITA NO. 2832 /DE L/20 1 16 3 THE CASE OF MULTIPLAN INDIA PRIVATE LIMITED REPORTED IN 38 ITD 320 ( DELHI ) DISMISS THE APPEAL FOR WANT OF PROSECUTION. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON E APPEARANCE ON THE DATE OF HEARING , T HE TRIBUNAL, MA Y AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS D ISMISS ED . ORDER P RONOUNCED IN THE OPEN COURT ON 02 .0 5 .2018. SD/ - SD/ - (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTAN T MEMBER *NEHA* DATE: - 02 .0 5 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RES PONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO. 2832 /DE L/20 1 16 4 DATE 1. DRAFT DICTATED ON 01 .0 5 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 01 .0 5 .2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMB ER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO TH E HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. ITA NO. 2832 /DE L/20 1 16 5